Metal-oxide-semiconductor (MOS) devices are commonly known integrated circuit devices. A MOS device includes a source, a drain, and a gate, wherein the source and drain regions are formed in an active region, and the gate is formed directly over the active region, and is separated from the active region by a gate dielectric. A dielectric layer commonly known as inter-layer dielectric (ILD) is formed over the MOS device, and contact plugs are formed in the ILD and electrically connected to the source, drain, and gate. In conventional processes, gate contact plugs were formed outside the region directly over the respective active regions, and were formed directly over insulation regions adjoining the respective active regions.